CHAPTER 5
FINANCES
FINANCES
ARTICLE 11
ADMISSIONS TAX
ADMISSIONS TAX
Section 5-11-1. | Legislative Intent |
Section 5-11-2. | Excise Tax Based on Admissions |
Section 5-11-3. | Definitions |
Section 5-11-4. | Place or Event Open to the Public |
Section 5-11-5. | Taxable Transactions |
Section 5-11-6. | Exclusions and Exemptions |
Section 5-11-7. | Exemptions: Burden of Proof |
Section 5-11-8. | Reports and Remittances |
Section 5-11-9. | Refunds |
Section 5-11-10. | Free or Complimentary Admissions; Admissions at Reduced Charges |
Section 5-11-11. | City Owned Places and City Sponsored Events |
Section 5-11-12. | Liability; Licenses and Reporting Procedure |
Section 5-11-13. | Sales and Use |
Section 5-11-14. | Responsibility for Collection and Remittance of Tax |
Section 5-11-15. | License to be Obtained |
Section 5-11-16. | Penalty and Interest for Failure to Collect or Remit Tax |
Section 5-11-17. | Director of Finance Empowered to Make Rules and Regulations |
Section 5-11-18. | Criminal Penalties for Violation |
Section 5-11-19. | Repeal of Conflicting Ordinances |
Section 5-11-20. | Severability |